ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )
Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal Revenue , 992 F.2d 1136 ( 1993 )
cyril-e-davies-michele-n-davies-v-commissioner-of-internal-revenue , 68 F.3d 1129 ( 1995 )
Lombardo v. Commissioner , 99 T.C. 342 ( 1992 )